IIA-CIA-Part1

IIA-CIA-Part1 practice questions, page 40 of 47, with answer review and explanations.

Question 196

Which of the following internal controls is likely to prevent pollution from waste disposal before it occurs, rather than detect it after it occurs?

  1. Identification of large budget variances in disposal costs for hazardous chemicals.
  2. Restricted access to environmental department files.
  3. Formal on-the-job training program conducted by the environmental staff.
  4. Samples of water and solid waste taken daily with the results recorded in a log.

Question 197

Which of the following controls would most likely prevent the input of an unreasonable number of labor hours into a costing system?

  1. Recalculation tests during processing.
  2. Programmed limit tests of input fields.
  3. Reconciliation of input control totals.
  4. Consistency checks of data in input fields.

Question 198

A daily report which lists unsuccessful attempts to log on to a computer system is A.

  1. Corrective control.
  2. Preventive control.
  3. Detective control.
  4. Compensating control.

Question 199

Which of the following should be the primary objective of an audit of an entity's business continuity plan?

  1. Cost of testing and updating the plan.
  2. Delegation of responsibilities for the plan.
  3. Relationship of the plan to risk exposures.
  4. Efficiency of the planning procedures.

Question 200

Some of a company's payroll transactions were batch posted to the payroll file but were not uploaded correctly to the general ledger file on the mainframe. The best control to detect this type of error would be.

  1. Edit controls on the payroll file.
  2. Appropriate segregation of duties for batch approval.
  3. Validation of hash totals.
  4. Reconciliation of paychecks to the bank account.